Tax-Related 3rd Party Verification (Comfort Letter) Requests
The AICPA Tax Section's comfort letter resources on the Financial Reporting Center
Published on June 05, 2014
Financial Reporting Brief Tax Effects of ASU 2014-09
...Financial Reporting Brief acknowledges that this standard will have a large impact on the financial reporting standards of almost every company (public, private, and not-for-profit). But, what tax consequences could also result? The brief examines this question
Published on July 28, 2014
Airlines - Leased Property and Equipment
Aircraft leasing has diversified into a sophisticated financial market, resulting in a number of complex leasing structures and their tax status, because many aircraft leasing structures are designed to transfer tax benefits to the lessor from the airline. This guide excerpt provides more information
Published on October 19, 2011
Sample Financial Statement Comparisons
This sample financial statement/comparison spreadsheet demonstrates the differences between the FRF for SMEs, income tax and U.S. GAAP
Published on June 26, 2014
Customizable Sample Financial Statement Comparisons
This customizable sample financial statement/comparison spreadsheet can be used to demonstrate to clients the differences between the FRF for SMEs, income tax and U.S. GAAP
Published on June 26, 2014
Benefits and Potential Uses of XBRL
XBRL can applied to a wide range of business applications.
Published on July 15, 2011
Concerns Regarding Comfort Letters/Third Party Verification
Increasingly, CPAs are receiving requests from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and various other agencies to confirm client information. In turn, the AICPA has received severa
Published on January 05, 2015
Third-Party Verification Toolkit for CPAs
This newly developed toolkit provides resources for use both within your firm as well as outside, with clients and potential clients.
Published on September 08, 2014
Financial Reporting Center News and Newsletter Archive
Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
Published on April 06, 2015
Expert Panel - State and Local Governments
The State and Local Governments Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for state and local government entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on April 14, 2015